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2021-02-28-accounts

Page
Trustees' annual
report
Independent
examiner's
report to the trustees
Statement offinancial
activities
Statement offinancial
position
Statement ofcash flows
Notes to the financial statements

Reference and administrative Reference and administrative Reference and administrative details
Registered charity name Vehicles For Change
Charity registration number 1177568
Principal office Queensgate House
48 Queen Street
Exeter
EX43SR
The trustees ZACKerr
S Mildon (Resigned 10/11/2021)
T Hooper
N Wilton
R Reynolds (Appointed 12/10/2021)
J A W Goudswaard
Key management J Brown (Resigned 24/09/2021)
Independent examiner Adam Croney ACA
Thomas Westcott Chartered Accountants
Plym House
3Longbridge Road
Marsh
Mills
Plymouth
PL6 8LT

2021 2020
Unrestricted Restricted
funds funds Total funds Total funds
Note 6 6 6
Income and endowments
Donations
and legacies
175,469 93,582 269,051 148,599
Charitable
activities
45,796 45,796 369,727
Other trading
activities
124
Investment
income
3 3
Other income 26,413 26,413
Total income 247,681 93,582 341,263 518,450
Expenditure
Expenditure
on raising funds:
Costs ofraising donations and
legacies 9 26,300 26,300 60,976
Expenditure
on charitable
activities 10,11 295,730 85,979 381,709 468,705
Other expenditure 13 (2,299) (2,299)
Total expenditure 319,731 85,979 405,710 529,681
Net expenditure (72,050) 7,603 (64,447) (11,231)
Transfers
between
funds
(40,000) 40,000
Net movement
in funds
(112,050) 47,603 (64,447) (11,231)
Reconciliation offunds
Total funds brought
forward
(149,420) 141,797 (7,623) 3,608
Total funds carried forward (261,470) 189,400 (72,070) (7,623)

28 February 202 1
2021 2020
Note 8
Fixed assets
Tangible fixed assets 18 199,169 245,459
Current assets
Debtors 19 18,363 19,108
Cash at bank and in hand 108,053 119,969
126,416 139,077
Creditors: amounts falling due within one year 20 397,655 392,159
Net current liabilities 271,239 253,082
Total assets less current liabilities (72,070) (7,623)
Net liabilities (72,070) (7,623)
Funds ofthe charity
Restricted funds 189,400 141,797
Unrestricted
funds
(261,470) (149,420)
Total charity funds 22 (72,070) (7,623)

2021 2020
6 E
Cash flows from operating activities
Net expenditure (64,447) (11,231)
Adjustments
for:
Depreciation
oftangible
fixed
assets 66,589 58,779
Gains on disposal oftangible fixed assets (2,299)
Trade and other debtors 745 87,849
Trade and other creditors 5,496 47,078
Net cash from operating
activities
6,084 182,475
Cash flows from investing activities
Purchase oftangible assets (36,000) (75,250)
Proceeds from sale oftangible assets 18,000
Net cash used
in investing
activities
(18,000) (75,250)
Net (decrease)/increase
in
cash and cash equivalents (11,916) 107,225
Cash and cash equivalents at beginning ofyear 119,969 12,744
Cash and cash equivalents at end ofyear 108,053 119,969

value, over the useful econo mic
life ofthat asset a
s follows:
Plant and machinery 25% straight line
Fixtures and fittings 25% straight line
Motor vehicles 25% reducing balance

Unrestricted Restricted Total Funds
Funds Funds 2021
8 F 6
Donations 7,699 7,699
Grants 58,000 93,582 151,582
Government grants 109,770 109,770
175,469 93,582 269,051
Unrestricted Restricted Total Funds
Funds Funds 2020
r. E
Donations 12,321 12,321
Grants 136,278 136,278
Government grants
12,321 136,278 148,599

Ye ar ended 28 February 2 28 February 2 021
5. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
F
2021
f
Funds
f
2020
Mobiloo hire 45,796 45,796 369,727 369,727
6. Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
f
2021
F
Funds
f
2020
f
Other trading income 124 124
7. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
f
2021
f
Funds
f
2020
f
Interest receivable 3 3
8. Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
F
2021
f
Funds
f
2020
f
Insurance income 26,413 26,413
9. Costs ofraising donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
f
2021
f
Funds
f
2020
Fundraising costs 26,300 26,300 60,976 60,976
10. Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds
f
Funds
f.
2021
f
Charitable activities 292,488 85,979 378,467
Support costs 3,242 3,242
295,730 85,979 381,709
Unrestricted Restricted Total Funds
Funds Funds
f
2020
Charitable activities 461,517 1,021 462,538
Support costs 6,167 6,167
467,684 1,021 468,705

Expenditure
on charitable
activities by activity
Total funds Total funds
2021
f
2020
f
Wages and salaries 174,432 224,883
Direct expenses 7,099 28,597
Bank charges 55 280
Consulting 7,549
Depreciation 66,589 58,779
Printing,
postage and stationery
310 2,283
Interest 20,491 11,803
Vehicle costs 38,233 83,227
ITsoftware
and consumables
1,937 4,391
Rent 11,071 10,579
Staff training 245 673
Advertising 2,945
Travel —National 1,265 339
Telephone
and internet
779 696
Vehicle storage 1,292 2,948
Cleaning 559 1,077
Insurance 11,088 2,457
General expenses 77 21,977
Grants given 40,000
378,467 462,538

Analysis ofsupport co sts
Total funds Total funds
2021
f
2020
f
Legal and professional 242 2
Accountancy 3,000 6,165
3,242 6,167
Other expenditure
Unrestricted Total Funds Unrestricted Total Funds
Funds
f
2021
f
Funds
f
2020
f
Loss on disposal oftangible fixed
assets held for charity's own use (2,299) (2,299)
Net expenditure
Net expenditure
is stated
after charging/(crediting):
2021
f
2020
f
Depreciation
oftangible
fixed assets 66,589 58,779
Gains on disposal oftangible fixed assets (2,299)

Independent examinatio n
fees
2021 2020
5
Fees payable to the independent examiner for:
Independent examination ofthe financial statements 1,500 2,250
Other financial services 1,500 2,500
3,000 4,750

Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2021 2020
E
Wages and salaries 165,866 208,048
Employers
National
Insurance 6,174 10,499
Pension contributions 2,392 6,336
174,432 224,883

duties as trustees
in the reporting
Tangible fixed assets
period.
Plant and Fixtures and Motor
machinery fittings vehicles Total
E E E
Cost
At 1 March 2020 474 690 324,104 325,268
Additions 36,000 36,000
Disposals (20,604) (20,604)
At 28 February 2021 474 690 339,500 340,664
Depreciation
At 1 March 2020 238 346 79,225 79,807
Charge for the year 118 173 66,298 66,589
Disposals (4,903) (4,903)
At 28 February 2021 356 519 140,620 141,493
Carrying
amount
At 28 February 2021 118 171 198,880 199,169
At 29 February 2020 236 344 244,879 245,461

19. Debtors
2021
f
2020
F
Trade debtors 8,875 13,637
Prepayments
and
accrued income 7,616
Other debtors 1,872 5,471
18,363 19,108
20. Creditors: amounts falling due within one year
2021
f
2020
F
Loans 342,929 331,438
Trade creditors 21,062 2,779
Accruals and deferred income 17,258 35,757
Director loan accounts 12,051 21,332
Other creditors 4,355 853
397,655 392,159
21. Deferred income
2021
f
2020
f
At 1 March 2020 31,007
Amount released to income (31,007)
Amount
deferred
in year 14,258 31,007
At 28 February 2021 14,258 31,007
22. Analysis ofcharitable Analysis ofcharitable funds
Unrestricted funds
At 1 Mar 20
f
Income
f
Expenditure
F
Transfers
f
At 28 Feb 21
F
General funds (149,420) 247,681 (319,731) (40,000) (261,470)
At1 Mar 19
f
Income
f
Expenditure Transfers
f
At 29 Feb 20
f
General funds (2,932) 382,172 (528,660) (149,420)

Restricted funds
At 1 Mar 20
f
Income
f
Expenditure Transfers
f
At 28 Feb 21
f
Barnwood Trust 6,540 (2,564) 3,976
Postcode Innovation
Trust 78,979 (60,995) 40,000 57,984
The Clothworker
Foundation 25,000 25,000
Childwick Trust 11,000 11,000
Department
for Work
and Pensions 20,278 10,322 (22,420) 8,180
London Community
Response 38,800 38,800
National
Heritage
Lottery 44,460 44,460
141,797 93,582 (85,979) 40,000 189,400
At 1 Mar 19
f
Income
F
Expenditure
f
Transfers
f
At 29 Feb 20
f
Bamwood Trust 6,540 6,540
Postcode Innovation
Trust 80,000 (1,021) 78,979
The Clothworker
Foundation 25,000 25,000
Childwick
Trust
11,000 11,000
Department
for Work
and Pensions 20,278 20,278
6,540 136,278 (1,021) 141,797

Analysis of net as sets between
funds
Unrestricted Restricted Total Funds
Funds
f
Funds
6
2021
8
Tangible fixed assets 136,185 62,984 199,169
Current assets 126,416 126,416
Creditors less than 1 year (397,655) (397,655)
Net liabilities (261,470) 189,400 (72,070)
Unrestricted Restricted Total Funds
Funds Funds 2020
F
Tangible fixed assets 197,480 47,979 245,459
Current assets 45,259 93,818 139,077
Creditors less than 1 year (392,159) (392,159)
Net liabilities (149,420) 141,797 (7,623)

Analy sis ofchan ges
in net debt
At At
1 Mar 2020 Cash flows 28 Feb 2021
6 6 8
Cash at bank and in hand 119,969 (11,916) 108,053
Debt due within one year (392,159) (5,496) (397,655)
(272,190) (17,412) (289,602)