| Page | |||
|---|---|---|---|
| Report oflhe Trustees | I | to | 6 |
| Report ofthe Independent Auditors |
7 | to | 8 |
| Statement ofFinancial Activities | |||
| Balance Sheet | 10 | ||
| Cash Flow Statement | |||
| Notes to the Cash Flow Statement | 12 | ||
| Notes to the Financial Statements | 13 | to | 18 |
| Detaged Statement ofFinancial Activities |
10 |
| 30/4/21 | 30/4/20 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| fund | funds | funds | funds | |||
| Notes | 6 | 6 | 6 | |||
| INCOME AND ENDOWMENTS | FROM | |||||
| Donations and legacies |
2 | 7,795 | 73,751 | 81,546 | 20,328 | |
| Charitable activities |
3 | |||||
| Meals on wheels service | 954,807 | 964,807 | 750,298 | |||
| Total | 962,402 | 73,751 | 1,036,153 | 770,626 | ||
| EXPENDITURE ON | ||||||
| Charitable activities |
4 | |||||
| Meals on wheels service | 249,777 | 55,890 | 305,667 | 244,147 | ||
| Admimetretive expenses |
558,941 | 6,884 | 585,825 | 499,196 | ||
| Total | 808,718 | 62,774 | 871,492 | 743,343 | ||
| NET INCOME | 153,684 | 10,977 | 164,661 | 27,283 | ||
| RECONCILIATION OF FUNDS |
||||||
| Total funds brought forward | 45,944 | 16,116 | 62,060 | 34,777 | ||
| TOTAL FUNDS CARRIED FORWARD | 199,628 | 27093 | 226,721 | 62,060 |
| 30/4/21 | 30/4/20 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Notes | fund 6 |
funds 8 |
funds 6 |
fundsf | |
| FIXEDASSETS | |||||
| Tangible assets | 9 | 96,088 | 18,100 | 114,188 | 17,020 |
| CURRENT ASSETS | |||||
| Stocks | 10 | 7,794 | 7,794 | 7,392 | |
| Debtors | 11 | 38,003 | 38,003 | 37,699 | |
| Cash at bank snd in hand | 148959 | 8,993 | 157,952 | 81 141 | |
| 194.756 | 8.993 | 203,749 | 126,232 | ||
| CREDITORS | |||||
| Amounts falling due within one year |
12 | (54,644) | (54,644) | (25,044) | |
| NET CURRENT ASSETS | 140,112 | 8,993 | 149,105 | 101,188 | |
| TOTAL ASSETSLESSCURRENT LIABILITIES | 236,200 | 27,093 | 263,293 | 118,208 | |
| CREDITORS | |||||
| Amounts felling due after more than one year |
13 | (36,572) | (36,572) | (56,148) | |
| NET ASSETS | ~199628 | 27,093 | 226 721 | 62,080 | |
| FUNDS | |||||
| Unrestricted funds |
199,628 | 45,944 | |||
| Reslrlclad funds | 27093 | 16,116 | |||
| TOTAL FUNDS | 226, '/21 | 62,060 |
| 30/4/21 | 30/4/20 | |||||
|---|---|---|---|---|---|---|
| Notes | 9 | 9 | ||||
| Cash flows from operating | activities | |||||
| Cash generated from operations Interest paid |
1 | 185,804 ~424) |
32,473 ~tt 48) |
|||
| Net cash provided by operating activities |
165,380 | ~31325 | ||||
| Cash flows from tnvesting | actlvhles | |||||
| Purchase oftangible fixed assets | ~108569) | ~481) | ||||
| Net cash used in investing |
activities | )108,569) | ~481) | |||
| Change In cash and cash |
equivalents | ln | ||||
| the repoklng period |
76,811 | 30,844 | ||||
| Cash snd cash equivalents | at the | |||||
| beginning ofthe reporting |
period | 81,141 | 50,297 | |||
| Cash and cash equivalents | at the snd | ot | ||||
| the reporting period |
~157952 | 81,141 |
| RECONCILIATION | OF NET INCOME TO | OF NET INCOME TO | OF NET INCOME TO | NET CASH FLOW FROM OPERATING | ACTIVITIES | ||
|---|---|---|---|---|---|---|---|
| 30/4/21 | 30/4/20 | ||||||
| 6 | 6 | ||||||
| Net income for the | reporting | period (as | per the Statement of Financial | ||||
| Activities) | 164,661 | 27,283 | |||||
| Adjustments for: |
|||||||
| Depreciation charges |
11,402 | 4,900 | |||||
| Interest paid | 424 | 1,148 | |||||
| Increase in stocks |
(402) | (2,091) | |||||
| Increase in debtors |
(305) | (2,346) | |||||
| Increase In creditors |
10,024 | 3,579 | |||||
| Net cash provided | by operatfons | 185,804 | ~32 473 | ||||
| 2. | ANALYSIS OF CHANGES | IN | NET FUNDS | ||||
| At 1.5.20 | Cash flow | AI 30.4.21 | |||||
| 6 | 8 | ||||||
| Net cash | |||||||
| Cash at bank and in | hand | 81,141 | ~76811 | 157,952 | |||
| 81,141 | 76,811 | 157,952 | |||||
| Total | 81,141 | 76,811 | 157,952 |
| INCOME FROM CHARITAB | LE ACTIVITIES | |||
|---|---|---|---|---|
| 30/4/21 | 30/4/20 | |||
| Acuvny | 8 | |||
| Meals delivered | Meals on wheels service | 904,244 | 716,391 | |
| Tea packs | Meals on wheels service | 50,363 | 33,907 | |
| 954 607 | 750 298 | |||
| CHARITABLE ACTIVITIES | COSTS | |||
| Support | ||||
| Direct | costs (see | |||
| Costs f |
note 5) 5 |
Totals f |
||
| Meals on wheels service | 301,043 | ~4624 | 305,667 | |
| SUPPORT COSTS | ||||
| Governance | ||||
| Finance f |
costs 8 |
Totals 8 |
||
| Meals on wheels service | 424 | 4,200 | 4,624 |
| During ihe year, staff costs of23 | During ihe year, staff costs of23 | 74 I29(20 | 74 I29(20 | 20:73 | 20071)were Incurred by the char |
ity. | |
|---|---|---|---|---|---|---|---|
| The average monthly number of |
employees | dunng | the year was as follows: | ||||
| 30/4/21 | 30/4/20 | ||||||
| Staff | 47 | 49 | |||||
| Volunteers | 18 | 21 | |||||
| 65 | 70 | ||||||
| No employees received emoluments |
In excess of | 260,000. | |||||
| COMPARATIVES FOR THE STATEMENT | OF FINANCIAL ACTIVITIES | ||||||
| Unrestricted | Restricted | Total | |||||
| fundf | funds E |
funds 6 |
|||||
| INCOME AND ENDOWMENTS | FROM | ||||||
| Donations | and legacies | 20,328 | 20,328 | ||||
| Charitable | activities | ||||||
| Meals on | wheels service | 760,298 | 750,298 | ||||
| Total | 770,626 | 770,626 | |||||
| EXPENDITURE ON | |||||||
| Charitable | activities | ||||||
| Meals on | whee/s service |
244,147 | 244,147 | ||||
| Administrative expenses |
495,045 | 4, 151 | 499,196 | ||||
| Pe | s14 | continued. .. |
| COMPARATIVES FOR | COMPARATIVES FOR | COMPARATIVES FOR | THE STATEMENT | OF FINANCIAL ACTIVITIES ~ continued | OF FINANCIAL ACTIVITIES ~ continued | OF FINANCIAL ACTIVITIES ~ continued | |||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||||||
| ferro | furlds | funds | |||||||
| Total | 739,192 | 4,151 | 743,343 | ||||||
| NET INCOME/(EXPENDITURE) | 31,434 | (4,151) | 27,283 | ||||||
| RECONCILIATION | OF | FUNDS | |||||||
| Total funds brought | forward | 14,510 | 20,267 | 34,777 | |||||
| TOTAL FUNDS CARRIED FORWARD | ~45 944 | ~IS 116 | ~62 060 | ||||||
| TANGIBLE FIXEDASSETS | |||||||||
| Plant | and | Motor | Computer | ||||||
| maohinery f |
vehioles | squipmenl 6 |
Totals | ||||||
| COST | |||||||||
| At 1st May 2020 Additions |
6,324 | 24,915 100925 |
2,742 ~1320 |
27,557 ~108569 |
|||||
| At 30th Aprg 2021 | 6,324 | 125840 | 4 062 | ~136 226 | |||||
| DEPRECIATION | |||||||||
| At 1st May 2020 Charge for year |
981 | 8,969 9,367 |
1,668 1,053 |
10,637 11,401 |
|||||
| At 30th April 2021 | 981 | 18,336 | 2,721 | ~22 038 | |||||
| NET BOOK VALUE At 30th April 2021 |
5,343 | ~107504 | ~1341 | ~114 'I 88 | |||||
| At 30th April 2020 | 15,946 | 1,074 | 17,020 | ||||||
| 10. | STOCKS | 30/4/21 | 30/4/20 | ||||||
| 6 | 6 | ||||||||
| Stocks | ~7794 | ~7392 | |||||||
| 11. | DEBTORS:AMOUNTS | FALLING DUE WITHIN ONE YEAR | 30/4/21 | 30/4/20 | |||||
| 6 | |||||||||
| Trade debtors | 38,003 | ~37 699 |
| 12. | CREDITORS: | AMOUNTS | FALLI | NG DUE WITHIN ONE YEAR | ||||
|---|---|---|---|---|---|---|---|---|
| 30/4/21 | 30/4/20 | |||||||
| f. | 8 | |||||||
| Trade creditors | 45,036 | 20,228 | ||||||
| Taxauon and social security | 4,217 | 2,872 | ||||||
| Other creditors | ~539I | 1,944 | ||||||
| 54 644 | 25044 | |||||||
| 13. | CREDITORS: AMOUNTS | FALLING DUE AFTER MORE THAN | ONE YEAR | |||||
| 30/4/21 f |
30/4/20 2 |
|||||||
| Other creditors | ~30 572 | 5e,148 | ||||||
| 14. | MOVEMENT IN FUNDS |
|||||||
| Net | ||||||||
| movement | At | |||||||
| AI 1.5.20 | in funds | 30.4.21 | ||||||
| 8 | 8 | |||||||
| Unrestricted funds |
||||||||
| General fund | 45,944 | 153,684 | 199,628 | |||||
| Restricted funds | ||||||||
| Motor Vehidss | 15,946 | (3,189) | 12,757 | |||||
| Computer Costs | 170 | (170) | ||||||
| Anglian Water | ||||||||
| 2,456 | 2,456 | |||||||
| Masonic | 11,880 | 11,880 | ||||||
| 16,116 | 10,977 | 27,093 | ||||||
| TOTAL FUNDS | 62 | 060 | ~154661 | 226,721 | ||||
| Net movement | in funds, included | In the above are as follows: | ||||||
| Incoming | Resources | Movement | ||||||
| resources f |
expended 2 |
in funds | ||||||
| Unrestricted funds |
||||||||
| General fund |
962,402 | (808,718) | 153,684 | |||||
| Restricted funds | ||||||||
| Motor Vehicles | (3,189) | (3,189) | ||||||
| Computer Costs National Lottery Community |
Fund | 55,890 | (170) (55,890) |
(170) | ||||
| Anglian Water | ||||||||
| Masonio | 5,000 12,861 |
(2,544) ~981) |
2,456 11,880 |
|||||
| ~73 | 751 | 62,774 | 10,977 | |||||
| TOTAL FUNDS | ~1036,153 | ~871,492) | ~164 661 |
| Comparatlves for moveme |
nt in fun |
ds | |||
|---|---|---|---|---|---|
| Net | |||||
| movemsnt | At | ||||
| Al 1.5.19 | in funds | 30.4.20 | |||
| f | 5 | 6 | |||
| Unrestricted funds |
|||||
| General fund | 14,510 | 31,434 | 45,944 | ||
| Restricted funds | |||||
| Motor Vehicles Computer Costs |
19,932 335 |
(3,986) ~165) |
15,946 170 |
||
| 20,267 | 4,151 | 15,116 | |||
| TOTAL FUNDS | 34,777 | 27283 | 62,060 | ||
| Comparative net movement |
In funds, | included | In the above are as follows: | ||
| incoming | Resources | Movement | |||
| resources 6 |
expended f |
in funds 6 |
|||
| Unrestricted funds |
|||||
| General fund | 770,626 | (739,192) | 31,434 | ||
| Restricted funds | |||||
| Motor Vehicles Computer Costs |
(3,986) ~155) |
(3,986) ~165) |
|||
| 4 151 | 4,151 | ||||
| TOTAL FUNDS | 770,626 | ~43 343) | 27,283 |
| A current year | 12months and prior year 12 |
months combined position is a |
s fogow | s: | |
|---|---|---|---|---|---|
| Net | |||||
| movement | At | ||||
| At 1.5.19 | in funds | 302L21 | |||
| 6 | 6 | ||||
| Unrestricted | funds | ||||
| General fund | 14,510 | 185,118 | 199,628 | ||
| Restricted funds Motor Vehicles |
19,932 | (7,175) | 12,757 | ||
| Computer Costs | 335 | (335) | |||
| Anglian Water | |||||
| 2,456 | 2.456 | ||||
| Masonic | 11,880 | ~tt 880 | |||
| 20 | 267 | 6,826 | 27093 | ||
| TOTAL FUNDS | 34 | 777 | 191,944 | 226,721 |
| A current year | 12 months | and prior year 12 months | combined | net movement | in funds, | Included | in the | above are |
|---|---|---|---|---|---|---|---|---|
| as fogows | ||||||||
| Incoming | Resources | Movement | ||||||
| resources | expended | In funds | ||||||
| E | F. | 5 | ||||||
| Unrestricted | funds | |||||||
| General fund |
1,733,028 | (1,547,910) | 185,118 | |||||
| Restricted funds | ||||||||
| Motor Vehicles | (7,175) | (7,175) | ||||||
| Computer Costs National Lohery Community |
Fund | 55,890 | (335) (55,590) |
(335) | ||||
| Anglian Water | ||||||||
| Masonic | 5,000 ~12861 |
(2,544) ~981) |
2,456 11,880 |
|||||
| ~73 751 | ~66,925) | 6,826 | ||||||
| TOTAL FUNDS |
| Aspect Living Foundation | ||
|---|---|---|
| Detailed Statement of Financial Activities | ||
| For The Year Ended 30th Aprg 2021 | 30/4/21 | 30/4/20 |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies Donations |
81,546 | 20,328 |
| Charitable activities Meals delivered Tea packs |
904,244 50,363 |
716,3i}1 33,907 |
| 954,607 | 750,298 | |
| Total Incoming resources | 1,038,153 | 770,626 |
| EXPENDITURE | ||
| Charitable activities Opening stock Purchases Closing stock |
7,392 301,445 ~7794) |
5,301 245,090 ~7392) |
| 301,043 | 242,999 | |
| Administrative expenses Wages Office expenses Insurance Light and heat Telephone Postage snd stationery Adveftisin9 Motor expenses Travelexpenses Legal and professional Computer costs Repairs and renews Is Premises rent Volunteer expenses Accountancy Bank charges Bad debts plant and machinery Motor vehicles Computer equipment |
374,129 5,476 28,304 18,118 1,445 2,980 1,851 61,157 247 1,387 6,805 3,759 43,379 2,619 4,390 577 981 9,367 1,054 |
320.071 3,627 26,497 15,451 1,504 3,322 2,586 62,153 77 611 7,280 1,922 40,594 2,126 1,800 4,675 749 3.986 165 |
| 565,825 | 499,196 | |
| Supportcosts | ||
| Fmance Loan interest |
424 | 1,148 |
| Governance costs Auditors' remuneration |
~4200 | |
| Total resources expended | 871,492 | ~743 343 |
| Net income | ~164 661 | 27,283 |